Table of Contents

Preface 7
Paul Davies
Latham & Watkins

Acknowledgements 9

What is ESG? 11
Paul Davies
Latham & Watkins

Energy transition and climate issues 17
Andrew Angle
Aiste Brackley
Mark Lee
ERM Sustainability Institute

Addressing human rights risks in global supply chains 35
Mariana Abreu
Ian Barclay
Stuart McLachlan
Anthesis Group
Amandine Bressand
ISEAL

The S in ESG 51
Sarah E Fortt
Betty M Huber
Latham & Watkins

ESG reporting 71
James Bee
Paul Davies
Sarah E Fortt
Michael D Green
Betty M Huber
Latham & Watkins

ESG corporate issues: shareholder activism 87
Carmen XW Lu
Elina Tetelbaum
Wachtell, Lipton, Rosen & Katz

Shareholder activism: case studies 95
Desi Baca
Lawrence Elbaum
Patrick Gadson
Vinson & Elkins

ESG corporate issues: M&A 101
Rachel Barrett
Dearbhla Cantwell
Vanessa Havard-Williams
Linklaters

ESG in private equity 113
Paul Davies
Michael D Green
Latham & Watkins

The basics of ESG finance 125
Helene R Banks
Gregory J Battista
Patrick Gordon
Meghan McDermott
Cahill Gordon & Reindel LLP

Global obstacles and opportunities for regulated financial institutions 147
Nicola Higgs
Anne Mainwaring
Gary Whitehead
Latham & Watkins

Global trends in ESG litigation 167
Robin M Hulshizer
Sophie Lamb KC
Latham & Watkins

Global perspectives on ESG

Africa 187
Edward Kempson
Chidi Onyeche
Kathleen Teo
David J Ziyambi
Latham & Watkins

Asia 199
Farhana Sharmeen
Latham & Watkins

Australia and New Zealand 211
Christine Covington
Kate Gill-Herdman
Corrs Chambers Westgarth

Latin America: Chile, Brazil, Colombia and Mexico 227
Milenko Bertrand-Galindo
Paula Errázuriz Sotta
Bernardita Salvatierra Riquelme
Bertrand-Galindo Barrueto Barroilhet

ESG in the insurance sector 235
Daniela Bergs
Thomas Kelly
Howden

How technology is transforming ESG reporting 249
Kristina Wyatt
Persefoni

What’s next for ESG? Leading perspectives on the future development of ESG 261

1. ESG and the legal practice 261
Reena SenGupta
RSGI Limited

2. ESG in law 263
Ruth Knox
Sabrina Zhang
Paul Hastings

3. ESG in finance 265
Helene R Banks
Gregory J Battista
Cahill Gordon & Reindel LLP

4. ESG in insurance 266
Glenn O’Halloran
Howden

5. ESG in consulting 268
Jonathan Friedman
Anthesis Group

6. ESG in consulting 269
Aiste Brackley
ERM Sustainability Institute

7. ESG in private equity 270
Cornelia Gomez
General Atlantic

About the authors 273

About Globe Law and Business 287